Straight Line (SL) Method

Depreciation Expense Accumulated Depreciation

Year (debit) (credit)

1 $ 270,000.00 $ 270,000.00
2 $ 270,000.00 $ 270,000.00
3 $ 270,000.00 $ 270,000.00
4 $ 270,000.00 $ 270,000.00
5 $ 270,000.00 $ 270,000.00
∑ $ 1,350,000.00 $ 1,350,000.00

Double Declining Balance (DDB) Method

Year Computation Depreciation Expense

1 $ 80,000.00 x 40% $ 960,000.00

2 $ 64,000.00 x 40% $ 576,000.00
3 $ 51,200.00 x 40% $ 345,600.00
4 $ 40,960.00 x 40% $ 207,360.00
5 $ 32.768.00 x 40% $ 124,416.00
10 $ 311,040.00
∑ $ 2,524,416.00
ine (SL) Method
Accumulated Depreciation
Balanced
$ 270,000.00
$ 540,000.00
$ 810,000.00
$ 1,080,000.00
$ 1,350,000.00
g Balance (DDB) Method
Accumulative Depreciation
$ 960,000.00
$ 1,536,000.00
$ 1,881,600.00
$ 2,088,960.00
$ 2,213,376.00
$ 2,524,416.00
Book Value
$ 1,350,000.00
$ 1,080,000.00
$ 810,000.00
$ 540,000.00
$ 270,000.00
$ -
Book Value
$ 2,400,000.00
$ 1,440,000.00
$ 864,000.00
$ 518,400.00
$ 311,040.00
$ 186,624.00
$ -
 Variabel Nilai
Total Ore 8,900,000.00
Total Waste -
Revenue $ 507,300,000.00
Salary $ 4,278,000.00
Operationanl Cost $ 338,400,000.00
Development $ 214,036.00
Marketing Cost $ 25,365,000.00
Administration Cost $ 15,219,000.00
Overhead Cost $ 60,000.00
Total Cost $ 383,536,036.00
Modal Awal $ 1,350,000.00
Pribadi $ 810,000.00
Investing (1-5 year) $ 540,000.00
Investing (6-10 year) $ 1,900,000.00
Modal $ 383,536,036.00
Umur Tambang 10
Royalti 0%
Interest 6.75%
Interest Rate 15%
Export Tax 25%
Royalti 0%
Marketing Cost 5%
Administration Cost 3%
Price Increase per Year 3%
Depletion Rate 43.09
Cost or Unit Depletion per Year $ 38,353,603.60
Statuory Precentage 10%
Statuory Precentage of Gross Income $ 5,073,000.00
Depletion Rate 50%
50% of Net Income $ 6,188,198.20

Economic Parameter
1 2
Ore (ton) 890,000.00 890,000.00
Price $ 57.00 $ 58.71
Gross Revenue $ 50,730,000.00 $ 52,251,900.00
Total Cost (USD) $ 38,353,603.60 $ 38,353,603.60
Net Revenue (EBIT) (USD) $ 12,376,396.40 $ 13,898,296.40
Depreciation $ 270,000.00 $ 270,000.00
Depletion $ 38,353,603.60 $ 38,353,603.60
The Interest Of Debt From Bank (6.75%) $ 36,450.00 $ 36,450.00
EBT (USD) $ (26,247,207.20) $ (24,725,307.20)
Export tax (25 %) $ (6,561,801.80) $ (6,181,326.80)
Longterm debt (Principle) $ 108,000.00 $ 108,000.00
Net Income (EAT) (USD) $ (19,793,405.40) $ (18,651,980.40)

Total Net Income $ (144,384,605.90)

 Year
3 4 5 6
890,000.00 890,000.00 890,000.00 890,000.00
$ 60.47 $ 62.29 $ 64.15 $ 66.08
$ 53,819,457.00 $ 55,434,040.71 $ 57,097,061.93 $ 58,809,973.79
$ 38,353,603.60 $ 38,353,603.60 $ 38,353,603.60 $ 38,353,603.60
$ 15,465,853.40 $ 17,080,437.11 $ 18,743,458.33 $ 20,456,370.19
$ 270,000.00 $ 270,000.00 $ 270,000.00 $ 960,000.00
$ 38,353,603.60 $ 38,353,603.60 $ 38,353,603.60 $ 38,353,603.60
$ 36,450.00 $ 36,450.00 $ 36,450.00 $ 128,250.00
$ (23,157,750.20) $ (21,543,166.49) $ (19,880,145.27) $ (18,857,233.41)
$ (5,789,437.55) $ (5,385,791.62) $ (4,970,036.32) $ (4,714,308.35)
$ 108,000.00 $ 108,000.00 $ 108,000.00 $ 380,000.00
$ (17,476,312.65) $ (16,265,374.87) $ (15,018,108.95) $ (14,522,925.06)
 7 8
890,000.00 890,000.00
$ 68.06 $ 70.10
$ 60,574,273.00 $ 62,391,501.19
$ 38,353,603.60 $ 38,353,603.60
$ 22,220,669.40 $ 24,037,897.59
$ 576,000.00 $ 345,600.00
$ 38,353,603.60 $ 38,353,603.60
$ 128,250.00 $ 128,250.00
$ (16,708,934.20) $ (14,661,306.01)
$ (4,177,233.55) $ (3,665,326.50)
$ 380,000.00 $ 380,000.00
$ (12,911,700.65) $ (11,375,979.51)
9 10
890,000.00 890,000.00
$ 72.21 $ 74.37
$ 64,263,246.23 $ 66,191,143.62
$ 38,353,603.60 $ 38,353,603.60
$ 25,909,642.63 $ 27,837,540.02
$ 207,360.00 $ 311,040.00
$ 38,353,603.60 $ 38,353,603.60
$ 128,250.00 $ 128,250.00
$ (12,651,320.97) $ (10,827,103.58)
$ (3,162,830.24) $ (2,706,775.90)
$ 380,000.00 $ 380,000.00
$ (9,868,490.73) $ (8,500,327.69)
No. Balance Shee
A. Asset 1 2 3
1 Equipment $ 1,350,000.00 $ - $ -
2 Piutang Pajak $ (6,561,801.80) $ (6,181,326.80) $ (5,789,437.55)
3 Piutang Gaji $ 427,800.00 $ 427,800.00 $ 427,800.00
4 Kas $ 350,000.00
5 Piutang Dagang $ 400,000.00
7 Bangunan $ 3,256.00
8 Asset Lain $ 70,244.00
Total Asset per Year
Total Asset
B. Liability 1 2 3
1 Utang Pajak $ (6,561,801.80) $ (6,181,326.80) $ (5,789,437.55)
2 Gaji $ 427,800.00 $ 427,800.00 $ 427,800.00
3 Prinsipal $ 108,000.00 $ 108,000.00 $ 108,000.00
4 Bunga $ 36,450.00 $ 36,450.00 $ 36,450.00
Total Liability per Year
Total Liability
C. Equity 1 2 3
1 Modal Individu $ 810,000.00
2 Modal Saham
3 Retained Earning
Total Equity per Year $ 810,000.00 $ - $ -
Total Equity $
Total Liability and Equity per Year $ 810,000.00 $ - $ -
Total Liability and Equity
Total assets - Total Liability and Equity
 Balance Sheet
4 5 6 7 8
$ - $ - $ 1,900,000.00 $ - $ -
$ (5,385,791.62) $ (4,970,036.32) $ (4,714,308.35) $ (4,177,233.55) $ (3,665,326.50)
$ 427,800.00 $ 427,800.00 $ 427,800.00 $ 427,800.00 $ 427,800.00

$ 500,000.00

4 5
$ (5,385,791.62) $ (4,970,036.32)
$ 427,800.00 $ 427,800.00
$ 108,000.00 $ 108,000.00
$ 36,450.00 $ 36,450.00
6 7
$ (4,714,308.35) $ (4,177,233.55)
$ 427,800.00 $ 427,800.00
$ 380,000.00 $ 380,000.00
$ 128,250.00 $ 128,250.00
8
$ (3,665,326.50)
$ 427,800.00
$ 380,000.00
$ 128,250.00

4 5 6 7 8

$ 500,000.00

$ - $ - $ 500,000.00 $ - $ -
1,3
$ - $ - $ 500,000.00 $ - $ -
 9 10
$ - $ -
$ (3,162,830.24) $ (2,706,775.90)
$ 427,800.00 $ 427,800.00

9 10
$ (3,162,830.24) $ (2,706,775.90)
$ 427,800.00 $ 427,800.00
$ 380,000.00 $ 380,000.00
$ 128,250.00 $ 128,250.00

9 10

$ - $ -
1,310,000.00
$ - $ -
 Tahun Depresiasi BV Pendapatan Pengeluaran

1 $ 270,000.00 $ 1,080,000.00 $ (19,793,405.40) $ 38,353,603.60

2 $ 270,000.00 $ 810,000.00 $ (18,651,980.40) $ 38,353,603.60
3 $ 270,000.00 $ 540,000.00 $ (17,476,312.65) $ 38,353,603.60
4 $ 270,000.00 $ 270,000.00 $ (16,265,374.87) $ 38,353,603.60
5 $ 270,000.00 $ - $ (15,018,108.95) $ 38,353,603.60

6 $ 960,000.00 $ 1,440,000.00 $ (14,522,925.06) $ 38,353,603.60

7 $ 576,000.00 $ 864,000.00 $ (12,911,700.65) $ 38,353,603.60
8 $ 345,600.00 $ 518,400.00 $ (11,375,979.51) $ 38,353,603.60
9 $ 207,360.00 $ 311,040.00 $ (9,868,490.73) $ 38,353,603.60
10 $ 311,040.00 $ - $ (8,500,327.69) $ 38,353,603.60
Total $ 3,750,000.00 $ (144,384,605.90) $ 383,536,036.00

Total CFAT = Total CFBT - Total Bunga - Total Pajak - Total principal
 Pinjaman CFBT Depresiasi Bunga Principal
$ 540,000.00 $ (540,000.00)
$ (58,147,009.00) $ 270,000.00 $ 36,450.00 $ 108,000.00
$ (57,005,584.00) $ 270,000.00 $ 36,450.00 $ 108,000.00
$ (55,829,916.25) $ 270,000.00 $ 36,450.00 $ 108,000.00
$ (54,618,978.47) $ 270,000.00 $ 36,450.00 $ 108,000.00
$ (53,371,712.55) $ 270,000.00 $ 36,450.00 $ 108,000.00
$ 1,900,000.00 $ (1,900,000.00)
$ (52,876,528.66) $ 960,000.00 $ 128,250.00 $ 380,000.00
$ (51,265,304.25) $ 576,000.00 $ 128,250.00 $ 380,000.00
$ (49,729,583.11) $ 345,600.00 $ 128,250.00 $ 380,000.00
$ (48,222,094.33) $ 207,360.00 $ 128,250.00 $ 380,000.00
$ (46,853,931.29) $ 311,040.00 $ 128,250.00 $ 380,000.00
$ 2,440,000.00 $ (530,360,641.90) $ 3,750,000.00 $ 823,500.00 $ 2,440,000.00

= $ (400,500,606.42)
 TI Pajak CFAT
$ (540,000.00)
$ (58,453,459.00) $ (14,613,364.75) $ (43,678,094.25)
$ (57,312,034.00) $ (14,328,008.50) $ (42,822,025.50)
$ (56,136,366.25) $ (14,034,091.56) $ (41,940,274.69)
$ (54,925,428.47) $ (13,731,357.12) $ (41,032,071.35)
$ (53,678,162.55) $ (13,419,540.64) $ (40,096,621.91)
$ (1,900,000.00)
$ (53,964,778.66) $ (13,491,194.66) $ (39,893,583.99)
$ (51,969,554.25) $ (12,992,388.56) $ (38,781,165.69)
$ (50,203,433.11) $ (12,550,858.28) $ (37,686,974.83)
$ (48,557,704.33) $ (12,139,426.08) $ (36,590,918.25)
$ (47,293,221.29) $ (11,823,305.32) $ (35,538,875.97)
$ (532,494,141.90) $ (133,123,535.47) $ (400,500,606.42)